1977 (4) TMI 162

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..... inst the order of the Sales Tax Appellate Tribunal is whether the Tribunal acted properly in levying 1 per cent tax on the rice starch sold by the assessee as if it came within the scope of the proviso to section 3(1) of the Tamil Nadu General Sales Tax Act, 1959. The assessment is for the assessment year 1967-68. The assessee sold what is called "inedible starch made from contaminated rice" and c .....

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..... not less than ten thousand rupees and every casual trader or agent of a non-resident dealer, whatever be his turnover for the year, shall pay a tax for each year at the rate of the percentage specified in the said provision, as it applies to the relevant year. The proviso to that section runs as follows: "Provided that- (i) in the case of foodgrains, namely, wheat, paddy (rice in husk), rice (h .....

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..... his proviso. We are unable to agree. It is clear from the order of the Tribunal that the starch came out of rice and, therefore, it is as much rice product as rice flour or rice bran. Possibly this became rice powder by reason of the sheer efflux of time without any human action being necessary therefor like damaged rice. As we are satisfied that it is rice product, we consider that the proviso wa .....

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